CFC rules

CFC rules guidance:

The following Tax practice note provides comprehensive and up to date legal information on A history of EU law and CFC regimes [Archived]

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—assumed taxable total profits and assumed total profits...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—calculating the CFC tax charge

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—CFC's territory of residence

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—chapter 4 UK activities gateway

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—chapter 5 non-trade finance gateway

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—chapter 6 trading finance gateway

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—chapter 9 finance company exemptions

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—creditable tax

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—definition of control: joint control and attribution of rights...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—definition of legal, economic and accounting control...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—definitions of company and accounting period

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—entity level exemptions: excluded territories

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—entity level exemptions: exempt period

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—entity level exemptions: low profit margin

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—entity level exemptions: low profits

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—entity level exemptions: not subject to a lower level of tax...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—initial chapter 3 gateway

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—interests and relevant interests

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—meaning of UK and non-UK residence

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—the corporation tax assumptions

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on CFC rules—UK activities safe-harbours

Practice notes

Does a connected entity as defined in section 1122 of the Corporation Tax Act 2010 (CTA 2010) or an associated company with the meaning of section 449 of the CTA 2010...

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